{"id":254485,"date":"2024-12-18T10:38:25","date_gmt":"2024-12-18T09:38:25","guid":{"rendered":"https:\/\/terra-institute.eu\/it\/?p=254485"},"modified":"2025-08-11T13:17:44","modified_gmt":"2025-08-11T11:17:44","slug":"la-risposta-della-cina-alla-csrd-cosa-devono-sapere-le-aziende-europee","status":"publish","type":"post","link":"https:\/\/terra-institute.eu\/it\/la-risposta-della-cina-alla-csrd-cosa-devono-sapere-le-aziende-europee\/","title":{"rendered":"LA RISPOSTA DELLA CINA ALLA CSRD: COSA DEVONO SAPERE LE AZIENDE EUROPEE"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;||||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; border_color_bottom=&#8221;#cecece&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.22.1&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;Akrobat-SemiBold|||on|||||&#8221; text_text_color=&#8221;#7d7168&#8243; text_font_size=&#8221;21px&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>La Cina ha introdotto un nuovo standard per la rendicontazione della sostenibilit\u00e0, i Chinese Sustainability Disclosure Standards (CSDS), che aprono un dialogo diretto con le normative internazionali come la Direttiva UE sulla rendicontazione della sostenibilit\u00e0 aziendale (CSRD). Questo articolo illustra gli aspetti chiave dei CSDS, le loro differenze con la CSRD e le implicazioni per le aziende europee.<\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;60px||||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>PANORAMICA DEGLI STANDARD CINESI DI DIVULGAZIONE DELLA SOSTENIBILIT\u00c0 (CSDS)<\/h2>\n<p>[\/et_pb_text][et_pb_text ol_item_indent=&#8221;-1051px&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; header_3_font_size=&#8221;26px&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<h3><span style=\"font-size: medium;\">OBIETTIVI E AMBITO DI APPLICAZIONE<\/span><\/h3>\n<p>I CSDS intendono coinvolgere maggiormente le imprese cinesi nell\u2019agenda globale della sostenibilit\u00e0 e fornire agli investitori dati ESG coerenti. Gli standard si orientano a benchmark internazionali come gli standard ISSB e affrontano:<br \/><strong><\/strong><\/p>\n<ul>\n<li><strong>E \u2013 Impatti ambientali:<\/strong>\u202ffocus sulla riduzione della CO\u2082, la gestione delle risorse idriche, nonch\u00e9 la protezione del clima e della biodiversit\u00e0.<\/li>\n<li><strong>S \u2013 Giustizia sociale:<\/strong>\u202fpromozione della diversit\u00e0, del diritto del lavoro e delle iniziative comunitarie.<\/li>\n<li><strong>G \u2013 Governance:<\/strong>\u202frispetto delle normative locali, gestione del rischio e trasparenza.<\/li>\n<\/ul>\n<p>Un punto centrale \u00e8 la <strong>doppia materialit\u00e0<\/strong>, che considera sia gli impatti finanziari sia quelli sociali ed ecologici di un\u2019azienda \u2013 un principio utilizzato anche dalla CSRD.<\/p>\n<h2 class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\"><\/h2>\n<h3>STRUTTURA E REQUISITI<\/h3>\n<p class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">I CSDS sono composti da tre livelli:<\/p>\n<p class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\"><strong>1. Standard di base:<\/strong>\u202frequisiti fondamentali trasversali ai settori per governance, ambiente e gestione del rischio.<\/p>\n<p class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\"><strong>2. Standard tematici:<\/strong>\u202frelazioni su argomenti specifici come rischi climatici, diversit\u00e0 ed efficienza delle risorse.<\/p>\n<p class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\"><strong>3. Linee guida applicative:<\/strong>\u202fraccomandazioni specifiche per settore.<\/p>\n<p class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">Di nuova introduzione sono i requisiti specifici che obbligano le imprese a pubblicare un <strong>\u201cSustainable Development Report\u201d<\/strong>. Il rapporto comprende:<\/p>\n<ul class=\"marker:text-quiet list-disc\">\n<li class=\"py-0 my-0 prose-p:pt-0 prose-p:pb-2 prose-p:my-0 [&amp;&gt;p]:pt-0 [&amp;&gt;p]:pb-2 [&amp;&gt;p]:my-0\" style=\"box-sizing: border-box; scrollbar-width: initial; --tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; --tw-rotate: 0; --tw-skew-x: 0; --tw-skew-y: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-ring-offset-width: 0px; --tw-ring-offset-color: #fff; --tw-ring-color: rgb(59 130 246 \/ .5); --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-shadow: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-shadow-colored: 0 0 #0000; margin-top: 0px; margin-bottom: 0px; padding-inline-start: 0.375em; padding-top: 0px; padding-bottom: 0px; border: 0px solid #e5e7eb;\">\n<p class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">Strutture di governance e strategie relative ai temi della sostenibilit\u00e0.<\/p>\n<\/li>\n<li class=\"py-0 my-0 prose-p:pt-0 prose-p:pb-2 prose-p:my-0 [&amp;&gt;p]:pt-0 [&amp;&gt;p]:pb-2 [&amp;&gt;p]:my-0\" style=\"box-sizing: border-box; scrollbar-width: initial; --tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; --tw-rotate: 0; --tw-skew-x: 0; --tw-skew-y: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-ring-offset-width: 0px; --tw-ring-offset-color: #fff; --tw-ring-color: rgb(59 130 246 \/ .5); --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-shadow: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-shadow-colored: 0 0 #0000; margin-top: 0px; margin-bottom: 0px; padding-inline-start: 0.375em; padding-top: 0px; padding-bottom: 0px; border: 0px solid #e5e7eb;\">\n<p class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">Identificazione e gestione degli impatti ESG rilevanti.<\/p>\n<\/li>\n<li class=\"py-0 my-0 prose-p:pt-0 prose-p:pb-2 prose-p:my-0 [&amp;&gt;p]:pt-0 [&amp;&gt;p]:pb-2 [&amp;&gt;p]:my-0\" style=\"box-sizing: border-box; scrollbar-width: initial; --tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; --tw-rotate: 0; --tw-skew-x: 0; --tw-skew-y: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-ring-offset-width: 0px; --tw-ring-offset-color: #fff; --tw-ring-color: rgb(59 130 246 \/ .5); --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-shadow: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-shadow-colored: 0 0 #0000; margin-top: 0px; margin-bottom: 0px; padding-inline-start: 0.375em; padding-top: 0px; padding-bottom: 0px; border: 0px solid #e5e7eb;\">\n<p class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">Rendicontazione di indicatori e obiettivi in settori come cambiamento climatico, economia circolare, misure anti-corruzione e utilizzo delle risorse.<\/p>\n<\/li>\n<\/ul>\n<p class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">I rapporti devono essere pubblicati entro quattro mesi dalla fine dell\u2019esercizio e approvati dalla direzione aziendale.<br \/>La Cina prevede una rendicontazione obbligatoria per tutti i settori entro il 2030.<\/p>\n<p class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\"><strong><\/strong><\/p>\n<h3 class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">LA CORPORATE SUSTAINABILITY REPORTING DIRECTIVE (CSRD)<\/h3>\n<h3 class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\"><strong><\/strong><\/h3>\n<h4 class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">OBIETTIVI E AMBITO DI APPLICAZIONE<\/h4>\n<p class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">La CSRD fa parte della politica di sostenibilit\u00e0 dell\u2019UE e si rivolge a:<\/p>\n<ul class=\"marker:text-quiet list-disc\">\n<li class=\"py-0 my-0 prose-p:pt-0 prose-p:pb-2 prose-p:my-0 [&amp;&gt;p]:pt-0 [&amp;&gt;p]:pb-2 [&amp;&gt;p]:my-0\" style=\"box-sizing: border-box; scrollbar-width: initial; --tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; --tw-rotate: 0; --tw-skew-x: 0; --tw-skew-y: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-ring-offset-width: 0px; --tw-ring-offset-color: #fff; --tw-ring-color: rgb(59 130 246 \/ .5); --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-shadow: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-shadow-colored: 0 0 #0000; margin-top: 0px; margin-bottom: 0px; padding-inline-start: 0.375em; padding-top: 0px; padding-bottom: 0px; border: 0px solid #e5e7eb;\">\n<p class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">Grandi imprese e PMI quotate in borsa.<\/p>\n<\/li>\n<li class=\"py-0 my-0 prose-p:pt-0 prose-p:pb-2 prose-p:my-0 [&amp;&gt;p]:pt-0 [&amp;&gt;p]:pb-2 [&amp;&gt;p]:my-0\" style=\"box-sizing: border-box; scrollbar-width: initial; --tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; --tw-rotate: 0; --tw-skew-x: 0; --tw-skew-y: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-ring-offset-width: 0px; --tw-ring-offset-color: #fff; --tw-ring-color: rgb(59 130 246 \/ .5); --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-shadow: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-shadow-colored: 0 0 #0000; margin-top: 0px; margin-bottom: 0px; padding-inline-start: 0.375em; padding-top: 0px; padding-bottom: 0px; border: 0px solid #e5e7eb;\">\n<p class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">Aziende lungo l\u2019intera catena del valore.<\/p>\n<\/li>\n<\/ul>\n<p class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">Essa mira ad aumentare la trasparenza nei mercati finanziari e ad accelerare la transizione verso un\u2019economia sostenibile.<\/p>\n<p class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">Maggiori informazioni sui requisiti UE per il 2025 sono disponibili in questo articolo: <a href=\"https:\/\/terra-institute.eu\/it\/nuove-disposizioni-ue-a-partire-dal-2025-preparatevi\/\" target=\"_blank\" rel=\"noopener\">https:\/\/terra-institute.eu\/it\/nuove-disposizioni-ue-a-partire-dal-2025-preparatevi\/\u00a0<\/a><\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;60px||||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>Confronto tra CSDS e CSRD<\/h2>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<table style=\"border-collapse: collapse; width: 862px; height: 235px;\" border=\"1\" height=\"641\">\n<tbody>\n<tr style=\"height: 48px;\">\n<td style=\"width: 282.806px; height: 48px;\"><strong>Caratteristica<\/strong><\/td>\n<td style=\"width: 203.583px; height: 48px;\"><strong>CSDS (Cina)<\/strong><\/td>\n<td style=\"width: 366.056px; height: 48px;\"><strong>CSRD (UE)<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"width: 282.806px; height: 48px;\"><strong>Focus principale<\/strong><\/td>\n<td style=\"width: 203.583px; height: 48px;\"><span>Doppia materialit\u00e0<\/span><\/td>\n<td style=\"width: 366.056px; height: 48px;\"><span>Doppia materialit\u00e0<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 282.806px; height: 24px;\"><strong>Struttura<\/strong><\/td>\n<td style=\"width: 203.583px; height: 24px;\"><span>Standard di base + standard tematici<\/span><\/td>\n<td style=\"width: 366.056px; height: 24px;\"><span>Informativa ESG completa<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 282.806px; height: 24px;\"><strong>Tempistica<\/strong><\/td>\n<td style=\"width: 203.583px; height: 24px;\"><span>Completa entro il 2030<\/span><\/td>\n<td style=\"width: 366.056px; height: 24px;\"><span>Introduzione tra il 2024 e il 2028<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 282.806px; height: 24px;\"><strong>Linee guida specifiche per settore<\/strong><\/td>\n<td style=\"width: 203.583px; height: 24px;\"><span>Pianificate<\/span><\/td>\n<td style=\"width: 366.056px; height: 24px;\"><span>Applicabili trasversalmente ai settori<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"width: 282.806px; height: 24px;\"><strong>Orientamento internazionale<\/strong><\/td>\n<td style=\"width: 203.583px; height: 24px;\"><span>Compatibile con ISSB e<\/span><\/td>\n<td style=\"width: 366.056px; height: 24px;\"><span>CSRDArmonizzazione con ISSB e mercati locali<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;60px||||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\"><strong>Somiglianze:<\/strong><\/p>\n<ul>\n<li class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">Entrambi gli standard promuovono la trasparenza e la responsabilit\u00e0 nella rendicontazione aziendale.<\/li>\n<li class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">Si basano sulla <strong>doppia materialit\u00e0<\/strong>, per considerare gli impatti finanziari, sociali ed ecologici.<\/li>\n<\/ul>\n<p class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\"><strong>Differenze:<\/strong><br \/><strong><\/strong><\/p>\n<ul>\n<li class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\"><strong>CSDS:<\/strong>\u202fMaggiore orientamento regionale e flessibilit\u00e0, adattati alle priorit\u00e0 nazionali della Cina, con temi aggiuntivi come lo sviluppo rurale e l\u2019innovazione tecnologica.<\/li>\n<li class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\"><strong>CSRD:<\/strong>\u202fRequisiti rigorosi a livello UE, strettamente legati al Green Deal europeo.<\/li>\n<\/ul>\n<p class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\"><strong>Calendario di attuazione dei CSDS<\/strong><\/p>\n<div class=\"w-full overflow-x-auto md:max-w-[90vw] border-borderMain\/50 ring-borderMain\/50 divide-borderMain\/50 dark:divide-borderMainDark\/50 dark:ring-borderMainDark\/50 dark:border-borderMainDark\/50 bg-transparent\">\n<table class=\"border-borderMain my-[1em] w-full table-auto border\" style=\"width: 670px;\" height=\"172\">\n<thead class=\"bg-offset\">\n<tr>\n<th class=\"border-borderMain p-sm dark:border-borderMainDark break-normal border text-left align-top\" style=\"width: 239.375px;\"><strong>Tappa<\/strong><\/th>\n<th class=\"border-borderMain p-sm dark:border-borderMainDark break-normal border text-left align-top\" style=\"width: 102.171875px;\"><strong>Tempistica<\/strong><\/th>\n<th class=\"border-borderMain p-sm dark:border-borderMainDark break-normal border text-left align-top\" style=\"width: 306.484375px;\"><strong>Dettagli<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td class=\"border-borderMain px-sm dark:border-borderMainDark min-w-[48px] break-normal border\" style=\"width: 239.375px;\"><strong>Fase pilota<\/strong><\/td>\n<td class=\"border-borderMain px-sm dark:border-borderMainDark min-w-[48px] break-normal border\" style=\"width: 102.171875px;\">2024<\/td>\n<td class=\"border-borderMain px-sm dark:border-borderMainDark min-w-[48px] break-normal border\" style=\"width: 306.484375px;\">Introduzione e rendicontazione volontaria.<\/td>\n<\/tr>\n<tr>\n<td class=\"border-borderMain px-sm dark:border-borderMainDark min-w-[48px] break-normal border\" style=\"width: 239.375px;\"><strong>Informativa relativa al clima<\/strong><\/td>\n<td class=\"border-borderMain px-sm dark:border-borderMainDark min-w-[48px] break-normal border\" style=\"width: 102.171875px;\">Entro il 2027<\/td>\n<td class=\"border-borderMain px-sm dark:border-borderMainDark min-w-[48px] break-normal border\" style=\"width: 306.484375px;\">Obbligatoria per i settori legati al clima.<\/td>\n<\/tr>\n<tr>\n<td class=\"border-borderMain px-sm dark:border-borderMainDark min-w-[48px] break-normal border\" style=\"width: 239.375px;\"><strong>Attuazione completa<\/strong><\/td>\n<td class=\"border-borderMain px-sm dark:border-borderMainDark min-w-[48px] break-normal border\" style=\"width: 102.171875px;\">Entro il 2030<\/td>\n<td class=\"border-borderMain px-sm dark:border-borderMainDark min-w-[48px] break-normal border\" style=\"width: 306.484375px;\">Vincolante per tutti i settori.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"px-two bg-base border-borderMain shadow-subtle pointer-coarse:opacity-100 right-xs absolute bottom-0 flex gap-2 rounded-lg border py-px opacity-0 transition-opacity group-hover:opacity-100\">\n<div><\/div>\n<\/div>\n<p class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\"><strong><\/strong><\/p>\n<p class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\"><strong>Strategia per un\u2019introduzione graduale:<\/strong><\/p>\n<ul class=\"marker:text-quiet list-disc\">\n<li class=\"py-0 my-0 prose-p:pt-0 prose-p:pb-2 prose-p:my-0 [&amp;&gt;p]:pt-0 [&amp;&gt;p]:pb-2 [&amp;&gt;p]:my-0\" style=\"box-sizing: border-box; scrollbar-width: initial; --tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; --tw-rotate: 0; --tw-skew-x: 0; --tw-skew-y: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-ring-offset-width: 0px; --tw-ring-offset-color: #fff; --tw-ring-color: rgb(59 130 246 \/ .5); --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-shadow: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-shadow-colored: 0 0 #0000; margin-top: 0px; margin-bottom: 0px; padding-inline-start: 0.375em; padding-top: 0px; padding-bottom: 0px; border: 0px solid #e5e7eb;\">\n<p class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\"><strong>Fase 1:<\/strong>\u202fGrandi imprese e societ\u00e0 quotate in borsa.<\/p>\n<\/li>\n<li class=\"py-0 my-0 prose-p:pt-0 prose-p:pb-2 prose-p:my-0 [&amp;&gt;p]:pt-0 [&amp;&gt;p]:pb-2 [&amp;&gt;p]:my-0\" style=\"box-sizing: border-box; scrollbar-width: initial; --tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; --tw-rotate: 0; --tw-skew-x: 0; --tw-skew-y: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-ring-offset-width: 0px; --tw-ring-offset-color: #fff; --tw-ring-color: rgb(59 130 246 \/ .5); --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-shadow: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-shadow-colored: 0 0 #0000; margin-top: 0px; margin-bottom: 0px; padding-inline-start: 0.375em; padding-top: 0px; padding-bottom: 0px; border: 0px solid #e5e7eb;\">\n<p class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\"><strong>Fase 2:<\/strong>\u202fEstensione alle piccole imprese con periodi transitori.<\/p>\n<\/li>\n<\/ul>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; text_font_size=&#8221;19px&#8221; header_3_font_size=&#8221;26px&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<h3>Impatto sulle aziende europee<\/h3>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">L\u2019introduzione dei <strong>Chinese Sustainability Disclosure Standards (CSDS)<\/strong> ha potenziali impatti anche per le imprese europee, in particolare per quelle che operano in Cina o che lavorano con catene di fornitura cinesi.<br \/>I nuovi requisiti dei CSDS \u2013 come l\u2019obbligo di redigere un <strong>Sustainable Development Report<\/strong> \u2013 richiedono ulteriori coordinamenti.<\/p>\n<p class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\"><strong>Sfide:<\/strong><\/p>\n<ul class=\"marker:text-quiet list-disc\">\n<li class=\"py-0 my-0 prose-p:pt-0 prose-p:pb-2 prose-p:my-0 [&amp;&gt;p]:pt-0 [&amp;&gt;p]:pb-2 [&amp;&gt;p]:my-0\" style=\"box-sizing: border-box; scrollbar-width: initial; --tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; --tw-rotate: 0; --tw-skew-x: 0; --tw-skew-y: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-ring-offset-width: 0px; --tw-ring-offset-color: #fff; --tw-ring-color: rgb(59 130 246 \/ .5); --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-shadow: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-shadow-colored: 0 0 #0000; margin-top: 0px; margin-bottom: 0px; padding-inline-start: 0.375em; padding-top: 0px; padding-bottom: 0px; border: 0px solid #e5e7eb;\">\n<p class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\"><strong>Obblighi paralleli:<\/strong>\u202fLe aziende devono conformarsi sia ai CSDS che alla CSRD.<\/p>\n<\/li>\n<li class=\"py-0 my-0 prose-p:pt-0 prose-p:pb-2 prose-p:my-0 [&amp;&gt;p]:pt-0 [&amp;&gt;p]:pb-2 [&amp;&gt;p]:my-0\" style=\"box-sizing: border-box; scrollbar-width: initial; --tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; --tw-rotate: 0; --tw-skew-x: 0; --tw-skew-y: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-ring-offset-width: 0px; --tw-ring-offset-color: #fff; --tw-ring-color: rgb(59 130 246 \/ .5); --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-shadow: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-shadow-colored: 0 0 #0000; margin-top: 0px; margin-bottom: 0px; padding-inline-start: 0.375em; padding-top: 0px; padding-bottom: 0px; border: 0px solid #e5e7eb;\">\n<p class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\"><strong>Costi:<\/strong>\u202fMaggiore impegno per la raccolta dei dati e la rendicontazione.<\/p>\n<\/li>\n<\/ul>\n<p class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\"><strong>Opportunit\u00e0:<\/strong><\/p>\n<ul class=\"marker:text-quiet list-disc\">\n<li class=\"py-0 my-0 prose-p:pt-0 prose-p:pb-2 prose-p:my-0 [&amp;&gt;p]:pt-0 [&amp;&gt;p]:pb-2 [&amp;&gt;p]:my-0\" style=\"box-sizing: border-box; scrollbar-width: initial; --tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; --tw-rotate: 0; --tw-skew-x: 0; --tw-skew-y: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-ring-offset-width: 0px; --tw-ring-offset-color: #fff; --tw-ring-color: rgb(59 130 246 \/ .5); --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-shadow: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-shadow-colored: 0 0 #0000; margin-top: 0px; margin-bottom: 0px; padding-inline-start: 0.375em; padding-top: 0px; padding-bottom: 0px; border: 0px solid #e5e7eb;\">\n<p class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\"><strong>Armonizzazione globale:<\/strong>\u202fStandard unificati facilitano la gestione ESG nelle catene di fornitura.<\/p>\n<\/li>\n<li class=\"py-0 my-0 prose-p:pt-0 prose-p:pb-2 prose-p:my-0 [&amp;&gt;p]:pt-0 [&amp;&gt;p]:pb-2 [&amp;&gt;p]:my-0\" style=\"box-sizing: border-box; scrollbar-width: initial; --tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; --tw-rotate: 0; --tw-skew-x: 0; --tw-skew-y: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-ring-offset-width: 0px; --tw-ring-offset-color: #fff; --tw-ring-color: rgb(59 130 246 \/ .5); --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-shadow: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-shadow-colored: 0 0 #0000; margin-top: 0px; margin-bottom: 0px; padding-inline-start: 0.375em; padding-top: 0px; padding-bottom: 0px; border: 0px solid #e5e7eb;\">\n<p class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\"><strong>Trasparenza:<\/strong>\u202fGli investitori possono prendere decisioni pi\u00f9 informate.<\/p>\n<\/li>\n<\/ul>\n<p class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">Gli adattamenti specifici per settore e le linee guida dettagliate per settori chiave come energia, tecnologia e produzione sono vantaggiosi, poich\u00e9 aumentano la rilevanza della rendicontazione.<\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;60px||||false|false&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<h3>Conclusione: conseguenze e prospettive<\/h3>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">I <strong>CSDS<\/strong> e la <strong>CSRD<\/strong> sono passi significativi verso la sostenibilit\u00e0 globale.<br \/>Le imprese europee che operano in Cina o utilizzano catene di fornitura cinesi devono:<\/p>\n<ul class=\"marker:text-quiet list-disc\">\n<li class=\"py-0 my-0 prose-p:pt-0 prose-p:pb-2 prose-p:my-0 [&amp;&gt;p]:pt-0 [&amp;&gt;p]:pb-2 [&amp;&gt;p]:my-0\" style=\"box-sizing: border-box; scrollbar-width: initial; --tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; --tw-rotate: 0; --tw-skew-x: 0; --tw-skew-y: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-ring-offset-width: 0px; --tw-ring-offset-color: #fff; --tw-ring-color: rgb(59 130 246 \/ .5); --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-shadow: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-shadow-colored: 0 0 #0000; margin-top: 0px; margin-bottom: 0px; padding-inline-start: 0.375em; padding-top: 0px; padding-bottom: 0px; border: 0px solid #e5e7eb;\">\n<p class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">Adottare adattamenti per conformarsi a entrambi gli standard.<\/p>\n<\/li>\n<li class=\"py-0 my-0 prose-p:pt-0 prose-p:pb-2 prose-p:my-0 [&amp;&gt;p]:pt-0 [&amp;&gt;p]:pb-2 [&amp;&gt;p]:my-0\" style=\"box-sizing: border-box; scrollbar-width: initial; --tw-border-spacing-x: 0; --tw-border-spacing-y: 0; --tw-translate-x: 0; --tw-translate-y: 0; --tw-rotate: 0; --tw-skew-x: 0; --tw-skew-y: 0; --tw-scale-x: 1; --tw-scale-y: 1; --tw-scroll-snap-strictness: proximity; --tw-ring-offset-width: 0px; --tw-ring-offset-color: #fff; --tw-ring-color: rgb(59 130 246 \/ .5); --tw-ring-offset-shadow: 0 0 #0000; --tw-ring-shadow: 0 0 #0000; --tw-shadow: 0 0 #0000; --tw-shadow-colored: 0 0 #0000; margin-top: 0px; margin-bottom: 0px; padding-inline-start: 0.375em; padding-top: 0px; padding-bottom: 0px; border: 0px solid #e5e7eb;\">\n<p class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">Sviluppare strategie proattive per gestire costi e sfide amministrative.<\/p>\n<\/li>\n<\/ul>\n<p class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">La Cina si posiziona con i CSDS come leader globale nella rendicontazione ESG.<br \/>L\u2019introduzione parallela di tali standard offre alle imprese europee l\u2019opportunit\u00e0 di unificare la propria strategia di sostenibilit\u00e0 e posizionarsi meglio nei mercati globali.<\/p>\n<p class=\"my-0 py-2 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\"><strong>Raccomandazione:<\/strong> Le aziende dovrebbero adattare tempestivamente le proprie strategie ESG e i processi di rendicontazione per assicurarsi vantaggi competitivi e ridurre al minimo i rischi normativi.<\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h3>Fonti:<\/h3>\n<ul>\n<li><a href=\"https:\/\/ksapa.org\/chinese-sustainability-disclosure-standards-vs-csrd-and-issb\/\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">Chinese Sustainability Disclosure Standards vs. CSRD and ISSB<\/span><\/a><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<li><a href=\"https:\/\/eticor.com\/de\/blog\/erste-esg-richtlinien-f%C3%BCr-unternehmen-in-china\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">https:\/\/eticor.com\/de\/blog\/erste-esg-richtlinien-f%C3%BCr-unternehmen-in-china<\/span><\/a><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<li><a href=\"https:\/\/www.unpri.org\/china-policy\/policy-briefing-chinas-sustainability-reporting-for-listed-companies\/12906.article\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">Policy briefing: China\u2019s sustainability reporting for listed companies | Policy report | PRI<\/span><\/a><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Cina ha introdotto un nuovo standard per la rendicontazione della sostenibilit\u00e0, i Chinese Sustainability Disclosure Standards (CSDS), che aprono un dialogo diretto con le normative internazionali come la Direttiva UE sulla rendicontazione della sostenibilit\u00e0 aziendale (CSRD). Questo articolo illustra gli aspetti chiave dei CSDS, le loro differenze con la CSRD e le implicazioni per [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":254499,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[34],"tags":[49,50],"class_list":["post-254485","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-reportistica-di-sostenibilita","tag-strategia-di-sostenibilita"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>La risposta della Cina alla CSRD<\/title>\n<meta name=\"description\" content=\"La risposta della Cina alla CSRD: cosa devono sapere le aziende europee sui nuovi standard di sostenibilit\u00e0 (CSDS).\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/terra-institute.eu\/it\/la-risposta-della-cina-alla-csrd-cosa-devono-sapere-le-aziende-europee\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La risposta della Cina alla CSRD\" \/>\n<meta property=\"og:description\" content=\"La risposta della Cina alla CSRD: cosa devono sapere le aziende europee sui nuovi standard di sostenibilit\u00e0 (CSDS).\" \/>\n<meta property=\"og:url\" content=\"https:\/\/terra-institute.eu\/it\/la-risposta-della-cina-alla-csrd-cosa-devono-sapere-le-aziende-europee\/\" \/>\n<meta property=\"og:site_name\" content=\"Terra Institute\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/TerraInstitute\" \/>\n<meta property=\"article:published_time\" content=\"2024-12-18T09:38:25+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-11T11:17:44+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/terra-institute.eu\/it\/wp-content\/uploads\/2025\/08\/blatt-csrd-macro-fernando-cardoso.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"francescoromito\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@terra_institute\" \/>\n<meta name=\"twitter:site\" content=\"@terra_institute\" \/>\n<meta name=\"twitter:label1\" content=\"Scritto da\" \/>\n\t<meta name=\"twitter:data1\" content=\"francescoromito\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tempo di lettura stimato\" \/>\n\t<meta name=\"twitter:data2\" content=\"10 minuti\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/terra-institute.eu\/it\/la-risposta-della-cina-alla-csrd-cosa-devono-sapere-le-aziende-europee\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/terra-institute.eu\/it\/la-risposta-della-cina-alla-csrd-cosa-devono-sapere-le-aziende-europee\/\"},\"author\":{\"name\":\"francescoromito\",\"@id\":\"https:\/\/terra-institute.eu\/it\/#\/schema\/person\/0825c78d1038a1533e63d1a36ec49278\"},\"headline\":\"LA RISPOSTA DELLA CINA ALLA CSRD: COSA DEVONO SAPERE LE AZIENDE EUROPEE\",\"datePublished\":\"2024-12-18T09:38:25+00:00\",\"dateModified\":\"2025-08-11T11:17:44+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/terra-institute.eu\/it\/la-risposta-della-cina-alla-csrd-cosa-devono-sapere-le-aziende-europee\/\"},\"wordCount\":1101,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/terra-institute.eu\/it\/la-risposta-della-cina-alla-csrd-cosa-devono-sapere-le-aziende-europee\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/terra-institute.eu\/it\/wp-content\/uploads\/2025\/08\/blatt-csrd-macro-fernando-cardoso.jpg\",\"keywords\":[\"REPORTISTICA DI SOSTENIBILIT\u00e0\",\"STRATEGIA DI SOSTENIBILIT\u00e0\"],\"articleSection\":[\"blog\"],\"inLanguage\":\"it-IT\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/terra-institute.eu\/it\/la-risposta-della-cina-alla-csrd-cosa-devono-sapere-le-aziende-europee\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/terra-institute.eu\/it\/la-risposta-della-cina-alla-csrd-cosa-devono-sapere-le-aziende-europee\/\",\"url\":\"https:\/\/terra-institute.eu\/it\/la-risposta-della-cina-alla-csrd-cosa-devono-sapere-le-aziende-europee\/\",\"name\":\"La risposta della Cina alla CSRD\",\"isPartOf\":{\"@id\":\"https:\/\/terra-institute.eu\/it\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/terra-institute.eu\/it\/la-risposta-della-cina-alla-csrd-cosa-devono-sapere-le-aziende-europee\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/terra-institute.eu\/it\/la-risposta-della-cina-alla-csrd-cosa-devono-sapere-le-aziende-europee\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/terra-institute.eu\/it\/wp-content\/uploads\/2025\/08\/blatt-csrd-macro-fernando-cardoso.jpg\",\"datePublished\":\"2024-12-18T09:38:25+00:00\",\"dateModified\":\"2025-08-11T11:17:44+00:00\",\"author\":{\"@id\":\"https:\/\/terra-institute.eu\/it\/#\/schema\/person\/0825c78d1038a1533e63d1a36ec49278\"},\"description\":\"La risposta della Cina alla CSRD: cosa devono sapere le aziende europee sui nuovi standard di sostenibilit\u00e0 (CSDS).\",\"breadcrumb\":{\"@id\":\"https:\/\/terra-institute.eu\/it\/la-risposta-della-cina-alla-csrd-cosa-devono-sapere-le-aziende-europee\/#breadcrumb\"},\"inLanguage\":\"it-IT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/terra-institute.eu\/it\/la-risposta-della-cina-alla-csrd-cosa-devono-sapere-le-aziende-europee\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\/\/terra-institute.eu\/it\/la-risposta-della-cina-alla-csrd-cosa-devono-sapere-le-aziende-europee\/#primaryimage\",\"url\":\"https:\/\/terra-institute.eu\/it\/wp-content\/uploads\/2025\/08\/blatt-csrd-macro-fernando-cardoso.jpg\",\"contentUrl\":\"https:\/\/terra-institute.eu\/it\/wp-content\/uploads\/2025\/08\/blatt-csrd-macro-fernando-cardoso.jpg\",\"width\":2560,\"height\":1707,\"caption\":\"Foglio\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/terra-institute.eu\/it\/la-risposta-della-cina-alla-csrd-cosa-devono-sapere-le-aziende-europee\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/terra-institute.eu\/it\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"LA RISPOSTA DELLA CINA ALLA CSRD: COSA DEVONO SAPERE LE AZIENDE EUROPEE\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/terra-institute.eu\/it\/#website\",\"url\":\"https:\/\/terra-institute.eu\/it\/\",\"name\":\"Terra Institute\",\"description\":\"Empowering Responsible Growth\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/terra-institute.eu\/it\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"it-IT\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/terra-institute.eu\/it\/#\/schema\/person\/0825c78d1038a1533e63d1a36ec49278\",\"name\":\"francescoromito\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\/\/terra-institute.eu\/it\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/af139ce2e39890ae48f5692c8a08dde6e376be32739bb05ea5a3ce601c598fa9?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/af139ce2e39890ae48f5692c8a08dde6e376be32739bb05ea5a3ce601c598fa9?s=96&d=mm&r=g\",\"caption\":\"francescoromito\"},\"sameAs\":[\"https:\/\/terra-institute.eu\/it\"],\"url\":\"https:\/\/terra-institute.eu\/it\/author\/francescoromito\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"La risposta della Cina alla CSRD","description":"La risposta della Cina alla CSRD: cosa devono sapere le aziende europee sui nuovi standard di sostenibilit\u00e0 (CSDS).","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/terra-institute.eu\/it\/la-risposta-della-cina-alla-csrd-cosa-devono-sapere-le-aziende-europee\/","og_locale":"it_IT","og_type":"article","og_title":"La risposta della Cina alla CSRD","og_description":"La risposta della Cina alla CSRD: cosa devono sapere le aziende europee sui nuovi standard di sostenibilit\u00e0 (CSDS).","og_url":"https:\/\/terra-institute.eu\/it\/la-risposta-della-cina-alla-csrd-cosa-devono-sapere-le-aziende-europee\/","og_site_name":"Terra Institute","article_publisher":"https:\/\/www.facebook.com\/TerraInstitute","article_published_time":"2024-12-18T09:38:25+00:00","article_modified_time":"2025-08-11T11:17:44+00:00","og_image":[{"width":2560,"height":1707,"url":"https:\/\/terra-institute.eu\/it\/wp-content\/uploads\/2025\/08\/blatt-csrd-macro-fernando-cardoso.jpg","type":"image\/jpeg"}],"author":"francescoromito","twitter_card":"summary_large_image","twitter_creator":"@terra_institute","twitter_site":"@terra_institute","twitter_misc":{"Scritto da":"francescoromito","Tempo di lettura stimato":"10 minuti"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/terra-institute.eu\/it\/la-risposta-della-cina-alla-csrd-cosa-devono-sapere-le-aziende-europee\/#article","isPartOf":{"@id":"https:\/\/terra-institute.eu\/it\/la-risposta-della-cina-alla-csrd-cosa-devono-sapere-le-aziende-europee\/"},"author":{"name":"francescoromito","@id":"https:\/\/terra-institute.eu\/it\/#\/schema\/person\/0825c78d1038a1533e63d1a36ec49278"},"headline":"LA RISPOSTA DELLA CINA ALLA CSRD: COSA DEVONO SAPERE LE AZIENDE EUROPEE","datePublished":"2024-12-18T09:38:25+00:00","dateModified":"2025-08-11T11:17:44+00:00","mainEntityOfPage":{"@id":"https:\/\/terra-institute.eu\/it\/la-risposta-della-cina-alla-csrd-cosa-devono-sapere-le-aziende-europee\/"},"wordCount":1101,"commentCount":0,"image":{"@id":"https:\/\/terra-institute.eu\/it\/la-risposta-della-cina-alla-csrd-cosa-devono-sapere-le-aziende-europee\/#primaryimage"},"thumbnailUrl":"https:\/\/terra-institute.eu\/it\/wp-content\/uploads\/2025\/08\/blatt-csrd-macro-fernando-cardoso.jpg","keywords":["REPORTISTICA DI SOSTENIBILIT\u00e0","STRATEGIA DI SOSTENIBILIT\u00e0"],"articleSection":["blog"],"inLanguage":"it-IT","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/terra-institute.eu\/it\/la-risposta-della-cina-alla-csrd-cosa-devono-sapere-le-aziende-europee\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/terra-institute.eu\/it\/la-risposta-della-cina-alla-csrd-cosa-devono-sapere-le-aziende-europee\/","url":"https:\/\/terra-institute.eu\/it\/la-risposta-della-cina-alla-csrd-cosa-devono-sapere-le-aziende-europee\/","name":"La risposta della Cina alla CSRD","isPartOf":{"@id":"https:\/\/terra-institute.eu\/it\/#website"},"primaryImageOfPage":{"@id":"https:\/\/terra-institute.eu\/it\/la-risposta-della-cina-alla-csrd-cosa-devono-sapere-le-aziende-europee\/#primaryimage"},"image":{"@id":"https:\/\/terra-institute.eu\/it\/la-risposta-della-cina-alla-csrd-cosa-devono-sapere-le-aziende-europee\/#primaryimage"},"thumbnailUrl":"https:\/\/terra-institute.eu\/it\/wp-content\/uploads\/2025\/08\/blatt-csrd-macro-fernando-cardoso.jpg","datePublished":"2024-12-18T09:38:25+00:00","dateModified":"2025-08-11T11:17:44+00:00","author":{"@id":"https:\/\/terra-institute.eu\/it\/#\/schema\/person\/0825c78d1038a1533e63d1a36ec49278"},"description":"La risposta della Cina alla CSRD: cosa devono sapere le aziende europee sui nuovi standard di sostenibilit\u00e0 (CSDS).","breadcrumb":{"@id":"https:\/\/terra-institute.eu\/it\/la-risposta-della-cina-alla-csrd-cosa-devono-sapere-le-aziende-europee\/#breadcrumb"},"inLanguage":"it-IT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/terra-institute.eu\/it\/la-risposta-della-cina-alla-csrd-cosa-devono-sapere-le-aziende-europee\/"]}]},{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/terra-institute.eu\/it\/la-risposta-della-cina-alla-csrd-cosa-devono-sapere-le-aziende-europee\/#primaryimage","url":"https:\/\/terra-institute.eu\/it\/wp-content\/uploads\/2025\/08\/blatt-csrd-macro-fernando-cardoso.jpg","contentUrl":"https:\/\/terra-institute.eu\/it\/wp-content\/uploads\/2025\/08\/blatt-csrd-macro-fernando-cardoso.jpg","width":2560,"height":1707,"caption":"Foglio"},{"@type":"BreadcrumbList","@id":"https:\/\/terra-institute.eu\/it\/la-risposta-della-cina-alla-csrd-cosa-devono-sapere-le-aziende-europee\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/terra-institute.eu\/it\/"},{"@type":"ListItem","position":2,"name":"LA RISPOSTA DELLA CINA ALLA CSRD: COSA DEVONO SAPERE LE AZIENDE EUROPEE"}]},{"@type":"WebSite","@id":"https:\/\/terra-institute.eu\/it\/#website","url":"https:\/\/terra-institute.eu\/it\/","name":"Terra Institute","description":"Empowering Responsible Growth","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/terra-institute.eu\/it\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"it-IT"},{"@type":"Person","@id":"https:\/\/terra-institute.eu\/it\/#\/schema\/person\/0825c78d1038a1533e63d1a36ec49278","name":"francescoromito","image":{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/terra-institute.eu\/it\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/af139ce2e39890ae48f5692c8a08dde6e376be32739bb05ea5a3ce601c598fa9?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/af139ce2e39890ae48f5692c8a08dde6e376be32739bb05ea5a3ce601c598fa9?s=96&d=mm&r=g","caption":"francescoromito"},"sameAs":["https:\/\/terra-institute.eu\/it"],"url":"https:\/\/terra-institute.eu\/it\/author\/francescoromito\/"}]}},"_links":{"self":[{"href":"https:\/\/terra-institute.eu\/it\/wp-json\/wp\/v2\/posts\/254485","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/terra-institute.eu\/it\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/terra-institute.eu\/it\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/terra-institute.eu\/it\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/terra-institute.eu\/it\/wp-json\/wp\/v2\/comments?post=254485"}],"version-history":[{"count":9,"href":"https:\/\/terra-institute.eu\/it\/wp-json\/wp\/v2\/posts\/254485\/revisions"}],"predecessor-version":[{"id":254552,"href":"https:\/\/terra-institute.eu\/it\/wp-json\/wp\/v2\/posts\/254485\/revisions\/254552"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/terra-institute.eu\/it\/wp-json\/wp\/v2\/media\/254499"}],"wp:attachment":[{"href":"https:\/\/terra-institute.eu\/it\/wp-json\/wp\/v2\/media?parent=254485"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/terra-institute.eu\/it\/wp-json\/wp\/v2\/categories?post=254485"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/terra-institute.eu\/it\/wp-json\/wp\/v2\/tags?post=254485"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}